Plan assets		$481,830
Projected benefit obligation		608,000
Pension asset/liability		126,170
Accumulated OCI (PSC)		102,590	Dr.

As a result of the operation of the plan during 2014, the following additional data are provided by the actuary.

Service cost		$97,950
Settlement rate, 9%
Actual return on plan assets		64,400
Amortization of prior service cost		24,980
Expected return on plan assets		60,760
Unexpected loss from change in projected benefit obligation, due to change in actuarial predictions		82,590
Contributions		108,500
Benefits paid retirees		88,360

Items Balance, Jan. 1, 2014 Service cost interest cost Actual return Unexpected gain Amortization of PSC Liability increase Contributions ournal entry for 2014 Accumulated OCI, Dec. 31, 2013 Balance, December 31, 2014 Annual pension WEBB CORP. Pension Worksheet General Journal Entries OCI- Gain/ OCI-Prior Service Cost Loss Pension Asset/ Liability Projected Benefit obligation plan Assets